OrbitaxECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
|Approved Changes|Sweden-EU
On 11 September 2007, Advocate General Yves Bot of the European Court of Justice (ECJ) gave his opinion in case of Skatteverket v. A (C-101/05). Details of the opinion are summarized below.
(a) Facts and legal background.Under Swedish legislation, dividends (in the form of shares in a subsidiary) received, inter alia, from a parent company situated withi…
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